---
title: "HSN Code for Leather Toilet Bags/Cases | HSN 42021120 GST Rate"
description: "Find HSN and GST Rates for 42021120 related to Leather Toilet Bags/Cases with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-42021120/"
---

# HSN Code 42021120: Leather Toilet Bags/Cases

- [Section 08: Guide to HSN Section 08](https://busy.in/hsn/section-08/)
- [Chapter 42: Articles of Leather; Saddlery and Harness; Travel Goods; Handbags](https://busy.in/hsn/chapter-42/)
- [Sub-chapter 4202: Bags, cases & trunks](https://busy.in/hsn/sub-chapter-4202/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Trunks, suit-cases, vanity-cases, executivecases, brief-cases, school satchels and similar containers :With outer surface of leather or of composition leather: Toilet-bags and cases, of leather | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 42021120 ?

It includes Leather Toilet Bags/Cases

### How should mixed supplies be billed when Leather Toilet Bags/Cases is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Leather Toilet Bags/Cases; Nil for exempt items if applicable).

### How much GST applies to Leather Toilet Bags/Cases?

Under HSN 42021120, Leather Toilet Bags/Cases attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Leather Toilet Bags/Cases?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any common misclassification issue with Leather Toilet Bags/Cases?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Leather Toilet Bags/Cases?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Leather Toilet Bags/Cases?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 42021120 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹34 Cr (+7.27% YoY) — 0.0009% of India's total exports
- Imports: < ₹1 Crore (+309.09% YoY) — 0.0000% of India's total imports
- Trade balance: ₹34 Cr (Surplus); surplus rank #2443 of 12657 HSN codes
- Share of Sub-Chapter 4202: 0.25% of its exports; import side 0.01%
- Rank within Sub-Chapter 4202: #24 of 44 by export value; import-side #36

### Key metrics

- Export CAGR: 15.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4139 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +61.39% in FY 2021-22
- Contribution to Sub-Ch. 4202: 0.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 42021120

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4202 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4202 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 14.22 | 0.0006% | — | 0.13% | < ₹1 Crore | 0.0000% | — | 0.00% | +14.21 | #4551 |
| FY 2019-20 | 17.99 | 0.0008% | +26.51% | 0.18% | < ₹1 Crore | 0.0000% | +1,400.00% | 0.01% | +17.84 | #4256 |
| FY 2020-21 | 13.39 | 0.0006% | −25.57% | 0.18% | < ₹1 Crore | 0.0000% | −86.67% | 0.00% | +13.37 | #4720 |
| FY 2021-22 | 21.61 | 0.0007% | +61.39% | 0.19% | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | +21.60 | #4500 |
| FY 2022-23 | 26.40 | 0.0007% | +22.17% | 0.20% | < ₹1 Crore | 0.0000% | +300.00% | 0.00% | +26.36 | #4336 |
| FY 2023-24 | 31.91 | 0.0009% | +20.87% | 0.25% | < ₹1 Crore | 0.0000% | +175.00% | 0.00% | +31.80 | #4160 |
| FY 2024-25 | 34.23 | 0.0009% | +7.27% | 0.25% | < ₹1 Crore | 0.0000% | +309.09% | 0.01% | +33.78 | #4139 |

- CAGR (7-year): exports 15.77%/yr, imports 88.60%/yr (consistently Surplus)

## Key trade insights: HSN Code 42021120 export-import analysis

### Consistent export growth: 15.77% CAGR over 7 years

India's exports under HSN Code 42021120 have grown at a compound annual rate of 15.77% over 7 fiscal years, rising from ₹14.22 Crore in FY 2018-19 to ₹34.23 Crore in FY 2024-25.

### HSN Code 42021120 ranked #4139 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 42021120 ranks #4139 out of 12657 HSN codes by total export value. Within Sub-Chapter 4202, it ranks #24 of 44. By trade surplus, it ranks #2443 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 42021120 exports

The strongest single-year export movement for HSN Code 42021120 was recorded in FY 2021-22, when exports surged by 61.39% over the prior year.

### India maintains a trade surplus of ₹33.78 Crore in HSN Code 42021120 goods

In FY 2024-25, India's exports of ₹34.23 Cr exceeded imports of ₹0.45 Cr, resulting in a trade surplus of ₹33.78 Crore — ranking #2443 of 12657 by surplus magnitude.

### Import growth of 88.60% CAGR signals rising demand for Leather Toilet Bags/Cases

India's imports under HSN Code 42021120 have grown at 88.60% CAGR, reaching ₹0.45 Crore in FY 2024-25.

### HSN Code 42021120 contributes 0.25% of Sub-Chapter 4202 exports — ranked #24

Among the 44 HSN codes under Sub-Chapter 4202, HSN Code 42021120 ranks #24 by export value — accounting for 0.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #36).

## Related HSN Codes in Sub-Chapter 4202

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 42022220: Hand-Bags and Shopping Bags of Cotton](https://busy.in/hsn/hsn-42022220/) | ₹2,828 Cr |
| #2 | [HSN Code 42023120: Calf Skins (Tanned/Dressed, Hair On)](https://busy.in/hsn/hsn-42023120/) | ₹2,208 Cr |
| #3 | [HSN Code 42022190: Other Leather Handbag](https://busy.in/hsn/hsn-42022190/) | ₹2,017 Cr |
| #4 | [HSN Code 42022110: Ladies Leather Handbag](https://busy.in/hsn/hsn-42022110/) | ₹1,520 Cr |
| #5 | [HSN Code 42022290: Hand-Bags with Textile or Plastic Outer Surface](https://busy.in/hsn/hsn-42022290/) | ₹994 Cr |
| #6 | [HSN Code 42022230: Plastic Hand/Shopping Bags (Artificial)](https://busy.in/hsn/hsn-42022230/) | ₹664 Cr |
| #7 | [HSN Code 42023190: Other Leather Articles](https://busy.in/hsn/hsn-42023190/) | ₹608 Cr |
| #8 | [HSN Code 42029100: Leather surface: Other articles](https://busy.in/hsn/hsn-42029100/) | ₹413 Cr |
| #9 | [HSN Code 42021190: Other Leather Containers](https://busy.in/hsn/hsn-42021190/) | ₹378 Cr |
| #10 | [HSN Code 42029200: Other : With outer surface of plastic sheeting or of textile materials](https://busy.in/hsn/hsn-42029200/) | ₹329 Cr |
| #24 | HSN Code 42021120: Leather Toilet Bags/Cases (this hsn code) | ₹34 Cr |